PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS›Rev. Proc. 2000-27 also provided that until further notice applicants could continue to
SECTION 13. GROUP TRUSTS
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Scope .01 This section provides special procedures for requesting a determination letter on the qualified status of a group trust under Rev. Rul. 81-100.
Required information .02 A request for a determination letter on the status of a group trust as described in Rev. Rul. 81-100 is made by submitting a written request demonstrating how the group trust satisfies the five criteria listed in Rev. Rul. 81-100, together with the trust instrument and related documents.
Get a plain-English answer with a citation back to this text.
Ask AI about this code